tds on non resiednt
This query is : Resolved
13 February 2011
i will have to pay fees to srilankan co to carry out installation and technical work in india which will take approx. 2 to 3 days. whether it is cover under articles 14 - independent personal services ?, if yes , then, is it taxable ? should i deduct tds thereon, if pan is not available ?
as per articles 14,Income derived by a resident of a Contracting State in respect of professional services...... . they use the word " resident " and as per defination of fiscal domicile, resident means person, which include co also. please give me reply as early as possible. it very urgent.
as per articles 14,Income derived by a resident of a Contracting State in respect of professional services...... . they use the word " resident " and as per defination of fiscal domicile, resident means person, which include co also. please give me reply as early as possible. it very urgent.
14 February 2011
Article 14 doesn't cover companies and also Srilanka treaty doesn't have the FTS clause hence the same shall not be taxable in India if the Foreign co. doesn't have a PE in India.
But all the above things need to evaluated in detail otherwise the whole payment shall be disallowed and your company shall have also to bear the tax liability.
Anuj
9810106211
But all the above things need to evaluated in detail otherwise the whole payment shall be disallowed and your company shall have also to bear the tax liability.
Anuj
9810106211
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